Custom
TRT-2025-
Date:-03-06-23
In:-
Issue Favourable to Tax Payer ?:-
Circular No. 14/ 2023-Customs dated 3rd June 2023
Key Poiners –
- ERSO involves import of goods (defective, damaged electronic goods) by designated repair service entities in India, to reliably repair them and re-export the goods. The repairs services outsourced to the service entities in India enables extension of the life of the electronic goods which is in sync with India’s commitment to the environment.
- The Commissioner of Customs Airport and Air Cargo, Bengaluru has issued Public Notice No. 7 dated 27.05.2023 which is a procedure being tested for import and re-export clearances under ERSO (by specified importers- exporters) with aim of achieving the ecosystem conducive to providing quick and reduced turn-around time imperative for being a repair destination for ICT products globally.
- Few aspects of the Customs procedure for import and re-export via the Customs Station at Air Cargo Complex, Bengaluru are dealt with this circular which are -
- bills of entry or shipping bills need to be filed in advance prior to arrival of goods.
- error free filing of above import or re-export declarations would obviate need for amendment and minimize clearance time
- uploading of all the necessary documents in legible form in e-Sanchit would obviate the need for customs seeking clarification through query module thereby minimizing clearance time.
- Importers to use appropriate continuity/running re-export (RE) Bond which would be registered at ACC, Bengaluru.
- The National Assessment Centre handling electronic goods/ ICT products and the Faceless Assessment Groups' officers, as well as the officers of the Customs Zones are sensitized that the ERSO eco system is one of import -> examine in first check –> repair –> identify & re-export. Therefore, the NAC is to ensure expedited assessment in a standardized manner.
- The Bengaluru Customs Zone is expected to take all measures necessary in relation to ERSO, including augmentation of resources, if necessary, in coordination with the Bengaluru CGST Zone, and to resolve all issues that come up during the implementation.
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